Internal Revenue Code: Federal tax regulations governing estate taxes and distributions, including requirements for reporting estate transfers and applicable tax obligations

Uniform Probate Code: Model law providing standardized probate procedures, though adoption varies by state. Covers estate administration, wills, and asset distribution

Federal Estate Tax Regulations: Federal rules governing estate tax calculations, exemptions, and filing requirements for estates exceeding certain value thresholds

State Probate Code: State-specific laws governing the probate process, including estate administration, asset distribution, and creditor claims

State Estate Tax Laws: State-specific tax regulations for estates, which may apply in addition to federal estate taxes

State Property Laws: Laws governing property ownership, transfer, and rights within the specific state jurisdiction

State Inheritance Tax Laws: State-specific taxes imposed on beneficiaries receiving inherited assets (only applicable in certain states)

Statute of Limitations: Time limits for filing claims against an estate or challenging estate distributions under state law

Release and Waiver Requirements: State-specific requirements for valid legal releases and waivers in estate matters

Executor Duties Regulations: State laws defining the responsibilities and obligations of estate executors or administrators

Asset Distribution Rules: State regulations governing how estate assets must be distributed and documented

Notarization Requirements: State-specific rules for proper notarization of estate documents and releases

Witness Requirements: State laws specifying the number and qualifications of witnesses needed for estate documents

Court Filing Requirements: Procedural rules for filing estate documents with the appropriate probate court